CENVAT Credit - duty paying documents - whether the respondents can avail CENVAT credit of service tax paid by them on various services received and utilized, on the basis of debit notes - Held that:- original adjudicating authority has made certain .....

's claim of the said debit notes disclosing full particulars. The Commissioner (A) has noted the said fact and has held that a mere observation by the adjudicating authority, without even disclosing or indicating the particulars not available in the .....

by them on various services received and utilized, on the basis of debit notes. The Commissioner (A) has relied upon various decisions of the Tribunal laying down that such debit notes are eligible documents for the purpose of CENVAT credit. However, .....